2022-11-012023-10-312023-10-31false13696735PERLEMOEN LTD2024-02-29iso4217:GBPxbrli:pure136967352022-11-01136967352023-10-31136967352022-11-012023-10-31136967352021-10-21136967352022-10-31136967352021-10-212022-10-3113696735bus:SmallEntities2022-11-012023-10-3113696735bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3113696735bus:FullAccounts2022-11-012023-10-3113696735bus:PrivateLimitedCompanyLtd2022-11-012023-10-3113696735core:WithinOneYear2023-10-3113696735core:AfterOneYear2023-10-3113696735core:WithinOneYear2022-10-3113696735core:AfterOneYear2022-10-3113696735core:ShareCapital2023-10-3113696735core:SharePremium2023-10-3113696735core:RevaluationReserve2023-10-3113696735core:OtherReservesSubtotal2023-10-3113696735core:RetainedEarningsAccumulatedLosses2023-10-3113696735core:ShareCapital2022-10-3113696735core:SharePremium2022-10-3113696735core:RevaluationReserve2022-10-3113696735core:OtherReservesSubtotal2022-10-3113696735core:RetainedEarningsAccumulatedLosses2022-10-3113696735core:LandBuildings2023-10-3113696735core:PlantMachinery2023-10-3113696735core:Vehicles2023-10-3113696735core:FurnitureFittings2023-10-3113696735core:OfficeEquipment2023-10-3113696735core:NetGoodwill2023-10-3113696735core:IntangibleAssetsOtherThanGoodwill2023-10-3113696735core:ListedExchangeTraded2023-10-3113696735core:UnlistedNon-exchangeTraded2023-10-3113696735core:LandBuildings2022-10-3113696735core:PlantMachinery2022-10-3113696735core:Vehicles2022-10-3113696735core:FurnitureFittings2022-10-3113696735core:OfficeEquipment2022-10-3113696735core:NetGoodwill2022-10-3113696735core:IntangibleAssetsOtherThanGoodwill2022-10-3113696735core:ListedExchangeTraded2022-10-3113696735core:UnlistedNon-exchangeTraded2022-10-3113696735core:LandBuildings2022-11-012023-10-3113696735core:PlantMachinery2022-11-012023-10-3113696735core:Vehicles2022-11-012023-10-3113696735core:FurnitureFittings2022-11-012023-10-3113696735core:OfficeEquipment2022-11-012023-10-3113696735core:NetGoodwill2022-11-012023-10-3113696735core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3113696735core:ListedExchangeTraded2022-11-012023-10-3113696735core:UnlistedNon-exchangeTraded2022-11-012023-10-3113696735core:MoreThanFiveYears2022-11-012023-10-3113696735core:Non-currentFinancialInstruments2023-10-3113696735core:Non-currentFinancialInstruments2022-10-3113696735dpl:CostSales2022-11-012023-10-3113696735dpl:DistributionCosts2022-11-012023-10-3113696735core:LandBuildings2022-11-012023-10-3113696735core:PlantMachinery2022-11-012023-10-3113696735core:Vehicles2022-11-012023-10-3113696735core:FurnitureFittings2022-11-012023-10-3113696735core:OfficeEquipment2022-11-012023-10-3113696735dpl:AdministrativeExpenses2022-11-012023-10-3113696735core:NetGoodwill2022-11-012023-10-3113696735core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3113696735dpl:GroupUndertakings2022-11-012023-10-3113696735dpl:ParticipatingInterests2022-11-012023-10-3113696735dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3113696735core:ListedExchangeTraded2022-11-012023-10-3113696735dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3113696735core:UnlistedNon-exchangeTraded2022-11-012023-10-3113696735dpl:CostSales2021-10-212022-10-3113696735dpl:DistributionCosts2021-10-212022-10-3113696735core:LandBuildings2021-10-212022-10-3113696735core:PlantMachinery2021-10-212022-10-3113696735core:Vehicles2021-10-212022-10-3113696735core:FurnitureFittings2021-10-212022-10-3113696735core:OfficeEquipment2021-10-212022-10-3113696735dpl:AdministrativeExpenses2021-10-212022-10-3113696735core:NetGoodwill2021-10-212022-10-3113696735core:IntangibleAssetsOtherThanGoodwill2021-10-212022-10-3113696735dpl:GroupUndertakings2021-10-212022-10-3113696735dpl:ParticipatingInterests2021-10-212022-10-3113696735dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-212022-10-3113696735core:ListedExchangeTraded2021-10-212022-10-3113696735dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-212022-10-3113696735core:UnlistedNon-exchangeTraded2021-10-212022-10-3113696735core:NetGoodwill2023-10-3113696735core:IntangibleAssetsOtherThanGoodwill2023-10-3113696735core:LandBuildings2023-10-3113696735core:PlantMachinery2023-10-3113696735core:Vehicles2023-10-3113696735core:FurnitureFittings2023-10-3113696735core:OfficeEquipment2023-10-3113696735core:AfterOneYear2023-10-3113696735core:WithinOneYear2023-10-3113696735core:ListedExchangeTraded2023-10-3113696735core:UnlistedNon-exchangeTraded2023-10-3113696735core:ShareCapital2023-10-3113696735core:SharePremium2023-10-3113696735core:RevaluationReserve2023-10-3113696735core:OtherReservesSubtotal2023-10-3113696735core:RetainedEarningsAccumulatedLosses2023-10-3113696735core:NetGoodwill2022-10-3113696735core:IntangibleAssetsOtherThanGoodwill2022-10-3113696735core:LandBuildings2022-10-3113696735core:PlantMachinery2022-10-3113696735core:Vehicles2022-10-3113696735core:FurnitureFittings2022-10-3113696735core:OfficeEquipment2022-10-3113696735core:AfterOneYear2022-10-3113696735core:WithinOneYear2022-10-3113696735core:ListedExchange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PERLEMOEN LTD

Registered Number
13696735
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

PERLEMOEN LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

GREENWAY, Shelly

Registered Address

Henleaze House
13 Harbury Road
Bristol
BS9 4PN

Registered Number

13696735 (England and Wales)
PERLEMOEN LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks52,90010,000
Debtors1,2981,059
Cash at bank and on hand2,7703,532
56,96814,591
Creditors amounts falling due within one year3(17,345)(7,015)
Net current assets (liabilities)39,6237,576
Total assets less current liabilities39,6237,576
Creditors amounts falling due after one year(58,500)(12,000)
Net assets(18,877)(4,424)
Capital and reserves
Called up share capital11
Profit and loss account(18,878)(4,425)
Shareholders' funds(18,877)(4,424)
The financial statements were approved and authorised for issue by the Director on 29 February 2024, and are signed on its behalf by:
GREENWAY, Shelly
Director
Registered Company No. 13696735
PERLEMOEN LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year00
3.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,01961
Other creditors12,3266,564
Accrued liabilities and deferred income-390
Total17,3457,015
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.